<h1>Understanding TCS Under GST: Key FAQs on E-Commerce Operators, Registration, and Compliance as per CGST Act, 2017.</h1> The document addresses frequently asked questions about Tax Collection at Source (TCS) under the Goods and Services Tax (GST) framework in India. It defines key terms such as electronic commerce and e-commerce operators as per the CGST Act, 2017. It outlines that e-commerce operators must collect TCS at a rate of 1% on the net value of taxable supplies and obtain registration in each state where they operate. The document clarifies that TCS is not applicable on exempt supplies or those subject to reverse charge. It also details the process for remitting TCS, claiming credit, and filing necessary statements.